Bartosiewicz Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 4,400 client-visits, but its actual level of activity was 4,380 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January:Data used in budgeting: Actual results for January:
The activity variance for net operating income in January would be closest to:

A) $322 U
B) $322 F
C) $8,966 U
D) $8,966 F